The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, we dispose of the present writ petition.
Section 74 of the CGST Act, 2017--- Demand order —– Principle of Natural Justice - The petitioner prayed for directions for quashing the order dated 09.04.2021 passed by the appellate authority and impugned order dated 09.02.2021 issued under Section 74 of the Act. The court observed that the order is bad in law because of two reasons- (a) violation of principles of natural justice and (b) order passed ex parte in nature, does not assign any sufficient reasons, as to how the officer could determine the amount due and payable by the assessee.
Held that:- The Hon’ble High Court quashed and set aside the impugned order dated 09.02.2021 and appellate authority order dated 09.04.2021. Further, directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.
The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, we dispose of the present writ petition.
Section 74 of the CGST Act, 2017--- Demand order —– Principle of Natural Justice - The petitioner prayed for directions for quashing the order dated 09.04.2021 passed by the appellate authority and impugned order dated 09.02.2021 issued under Section 74 of the Act. The court observed that the order is bad in law because of two reasons- (a) violation of principles of natural justice and (b) order passed ex parte in nature, does not assign any sufficient reasons, as to how the officer could determine the amount due and payable by the assessee.
Held that:- The Hon’ble High Court quashed and set aside the impugned order dated 09.02.2021 and appellate authority order dated 09.04.2021. Further, directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.